Tax Code › Title 2 › Chapter 171 › Subchapter P

Texas Tax Code § 171.809

Assignment Prohibited; Exception

Franchise Tax · Strong Families Tax Credit

A taxable entity may not convey, assign, or transfer a strong families credit awarded under this subchapter to another taxable entity unless substantially all of the assets of the taxable entity are conveyed, assigned, or transferred in the same transaction.

Official text of the Texas Tax Code as published by the Texas Legislative Council.

Official source
Legislative history

Added by Acts 2025, 89th Leg., R.S., Ch. 1149 (S.B. 2018), Sec. 1, eff. June 1, 2026.